This LVT is lower because the land is closer to a highway, therefore less desirable due to pollution.

This LVT is higher because the land is closer to a highway, therefore more desirable due to ease of commute.

This LVT is lower because the land is closer to heavy industry, therefore less desirable due to pollution.

This LVT is higher because the land is closer to heavy industry, therefore more desirable due to being closer to the largest employer.

This LVT is lower because the land is more likely to flood.

This LVT is higher because the land is closer to the beach.

I agree these superficial "examples" would appear absurd to the people who own the land, but so much of property taxes are already shenanigans. I'm not convinced that Georgist LVT will make this any worse than it already is, but things are currently terrible in this regard and I expect they'll continue to be terrible with a Georgist LVT.

Maybe a little better because at least with LVT there would be fewer variables to hide the nepotism behind.

Yes, definitely agree that California's random property tax laws (like Prop 13) are the opposite of free market, libertarian tax policies like a land tax